South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:07:01:01 — Repealed

64:07:01:01. Prime
contractor defined. Repealed.

Last amended: Source: 6 SDR 44, effective November 8, 1979; repealed, 11 SDR 1, effective July 19, 1984. Rule 64:07:01:01.01 Prime contractor engaged in realty improvement contracts. 64:07:01:01.01. Prime contractor engaged in realty improvement contracts. Any contractor enumerated in the SIC manual of 1987 under Construction (Division C) is included for purposes of this section. The gross receipts resulting from the services performed by a contractor listed in Division C of the SIC manual are subject to the

Source: official text